Martin Incorporated provided the following information regarding its only product $50.00 $161,000 $187,000 $120,000 Direct materials used Direct labor incurred overhead Variable selling and administrative expenses $70,000 $65,000 $12,000 22000 Fixed manufacturing overhead Fixed selling and administrative expenses Units produced and sold Assume no Assuming there is excess capacity, what would be the effect on operating accepting a special order for 5.300 units at a sale price of $41 per product? (NOTE: Assume regular sales are not affected by the special order. Round any intermediary calculations to the nearest cent) O A. Decrease by $87,715 O B. Increase by $87.715 O C. Increase by $346,885 O D. Increase by $217 300